XBRL在医院管理会计中的推广应用探析

The Analysis on the Diffusion and Application of XBRL in Hospital Management Accounting

可扩展商业报告语言(XBRL)是目前全世界公认的财务信息交换的最新技术,其产生和发展已经成为经济全球化和会计国际化的必然要求。因此,将XBRL技术应用到医院管理会计中是十分必要的,定会促进我国医院管理会计有更新的发展。通过介绍XBRL的概念、优势以及目前在我国的应用情况,进而论述了XBRL对管理会计发展的作用,并提出了XBRL在医院管理会计领域推广应用的措施。

eXtensible Business Reporting Language （XBRL） was the latest technology of financial information exchange in the world, and its production and development had become the inevitable requirement of globalization of economy and internationalization of accounting. Therefore, it was necessary to apply XBRL technology to hospital management accounting, so as to better promote the development of hospital management accounting in China. Firstly, it introduced the concept and advantages of XBRL; secondly, it introduced the current application situation in China; thirdly it summarized that XBRL would improve the development of management accounting; fourthly, it put forward some proposals of XBRL diffusion in hospital management accounting.